Hokkaido is introducing an accommodation tax
to fund initiatives
aimed at enhancing the added value of tourism,
improving services for welcoming travelers,
strengthening measures to address crises in
the tourism sector
such as disasters, and supporting other efforts
that contribute to the development of local communities
and Hokkaido's economy.
Feedback on the
Accommodation Tax
We are accepting feedback and proposals regarding
the
Hokkaido accommodation
tax system and its use.
Your feedback and
proposals will be referred to in future discussions.
Accommodation Tax?
Guests staying at accommodation facilities
located in
Hokkaido*Excluding
those eligible for tax
exemption.
*Who's Exempt?
- ・Children, pupils, students, and accompanying teachers participating in school trips or other school events organized by schools, as specified in Article 1 of the School Education Act (excluding universities)
- ・Children aged three or older and accompanying adults participating in events organized by certified childcare centers, nursery schools, or family childcare facilities, either involving all individuals at the facility or groups divided by age
Please make the payment to your accommodation provider
using the method they
specify.
(Your accommodation provider will report
and pay the tax to the Hokkaido Government)
How Much is the
Accommodation Tax?
The amount of accommodation tax varies
depending on the cost of the accommodation
per
person per night.
Please refer to
the table below for the tax amount applicable to your accommodation.
Hokkaido Accommodation Tax
In addition to the Hokkaido Accommodation Tax,
you may also
be required to pay
a municipal accommodation tax
depending on where you're staying.
The amount you will need to pay
depends on the area in which you're staying.
Please see the table below for a summary of the
accommodation taxes in different
municipalities.
Scroll or zoom to view ▶
Scroll to see the rest of the table ▶
*Niseko Town, Kutchan Town, and Akaigawa Village have already introduced accommodation
taxes.
Regions shown have already introduced accommodation taxes as of September 2025.
How are the Proceeds from the
Accommodation Tax Used?
Creating and Improving
Value-Added Experiences
for
Tourists
Strengthening Marketing
- · Marketing using digital technology (utilizing big data, supporting regional strategy development)
- · Improving the ability of domestic and overseas offices to gather information, detect trends, and communicate effectively (expanding overseas bases, enhancing initiatives)
- · Improving communication (promoting multilingual support)
Promoting Tourism that Leverages Our Resources
- · Promoting adventure travel (training adventure travel guides, coming up with new tours)
- · Responding to new tourism demands (attracting visitors with themed marketing, leveraging national parks as tourism attractions)
- · Carrying out a coordinated promotional campaign that integrates the development of tourist attractions and marketing activities.
Supporting Local Initiatives
- · Promoting tourism tailored to the characteristics of each region (including problem-solving at the sub-prefectural level)
- · Supporting the development of pioneering/model tourist destinations (implementing initiatives that help create and spread out tourist attractions, promoting sustainable tourism)
Improving and Strengthening Tourism Services and Infrastructure
Securing and Developing Talent
- · Securing and developing diverse talent in tourism-related industries (focusing on talent retention, training adventure travel guides, improving efficiency through IT)
- · Specialized training (such as for roles in Destination Management Organizations)
Strengthening and Upgrading Reception Capabilities
- · Improving productivity in the tourism industry through digital transformation (DX) (installing systems and supporting the adoption of IT technologies)
- · Supporting the development of better environments to receive tourists that meet social needs (promoting universal design and accessibility)
Improving Ease-of-Travel
- · Improving transport to support tourism over a large area (improving airport reception systems, testing and encouraging transport options that help tourists travel between regions)
- · Seamlessly integrating different transport methods (MaaS, digitalization of payment methods and data)
Strengthening Emergency Response Capabilities
Strengthening Emergency Response Capabilities
- · Enhancing support systems (improving how information is shared with travellers so they can stay safe)
